§ 17.93 - Time limit for filing refund claim.

Related Notices
- 96-14881. Final rule, Treasury decision. 96-14881. Taxpaid Distilled Spirits Used in Manufacturing Products Unfit for Beverage Use (73R-24P)

Latest version.

A claim for refund of special tax shall not be allowed unless filed within three years after the payment of the tax.

                    
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